PENSION, PF & GIS under West Bengal Service Rules

Pension, PF & GIS
Pension, PF & GIS

PENSION, GPF & GISS under West Bengal Service Rules:

Pension Calculation: –

  • Minimum qualifying service for eligibility in pension is 10 years.
  • Full Pension is applicable for qualifying service of 20 years or more.
  • For qualifying service between 10 and 20 years, proportionate reduction in pension is applicable.
  • Full pension = 50% of Last Basic Pay.

Pension, Family Pension, Gratuity and Commutation of Pension F.D. Memo No. 201-F(Pen), dated 25.02.2009 (Synoptic note)

Pension:

  1. Minimum qualifying service — 10 years,
  2. For full Pension i.e. 50% of last pay drawn — 20 years,
  3. Proportionate Pension, where qualifying service is 10 years or more but less than 20 years.

Amount of Monthly Pension: Maximum Rs. 35,000/-, Minimum Rs. 3300/-. (Asper ROPA 2009)

Additional Pension:

  1. 20% of basic Pension from 80 years to less than 85 years,
  2. 30% for 85 years to less than 90 years,
  3. 40% for 90 to 95 years,
  4. 50% for 95 to less than 100 years,
  5. 100% for 100 years or more.

The age prescribed for retirement on superannuation is 60 years.

Family Pension:   30% of basic Pay drawn last subject to a minimum of Rs. 3300/- and maximum of Rs. 21000/-, (Asper ROPA 2009) provided family Pension at enhanced rate i.e. twice the normal rate limited to 50% of Pay last drawn for period of 7 years or till 67 years of age of the deceased Pensioner.

Note : Additional Family Pension like Additional Pension.

 

 

Gratuity: Retirement & Death —–

  • Retirement Gratuity – 1/4th of emoluments (Pay + DA) of each completed Six-monthly period (3 or more to be reckoned as full 6 months) subject to a maximum of 16.5 times the emoluments or Rs. 6 Lakhs, whichever is less
  • Death Gratuity Less than 1 year — 2 times of last emoluments:
  • 1 year to less than 5 years — 6 times
  • 5 years to less 20 years — 12 times 20 years or more — 33 times or Rs. 6 Lakhs, whichever is less.

Commutation of Pension: up to 40% of Pension amount.

                          Formula — Amount to be Commuted x

Commutation Value x 12 (Fraction of balance to be ignored).

    Commutation Value is available in Annexure-I (New Table) appeared to F.D. Memo No. 201-F(Pen), of 25.02.2009 ‘Age on next birthday’ in the table should be reckoned with reference to the date on which commutation becomes absolute.

       Reduction in the amount of Pension on Commutation will become operative from the date of receipt of the Commuted Value.

      Restoration of Commuted portion will become operative on the expiry of 15 years from the date of retirement or from the date of receipt of the Commutation amount, as the case may be.

General Provident Fund (West Bengal Services) Rules: (Synoptic note)

  1. The amount of subscription shall be fixed by the subscriber himself / herself, but it may be any sum not less than 6% of Pay and not more than 100% of Pay of the employee concerned. Here pay means the total of basic pay, dearness pays and special pay as defined in Rule 5(28) of WBSR Pt-I.
  2. The General provident Fund (West Bengal Services) Rules was published with Finance Department Notification No. 4570-F, dt. 9.10.1963.
  3. The G.P.F. (WBS) Rules are applicable to all whole-time W.B. Govt. employees.
  4. First entry after completion of one year continuous service. Every Employer should obtain Account No. from A.G., W.B. in respect of Gr. A, B, C employees well in advance before completion of one year and for Gr. D. employees, the appointing authority or D.D.O. shall maintain their G. P.F. A/Cs. compulsory submission of nomination under rule 8(3) as per first schedule.
  5. The amount of subscription should not be less than 6% of emoluments and not more than total emoluments (Emoluments mean Pay u/r 5(28) of WBSR Pt.l.) under rule 11(1) (b) of the G.P.F. Rules.
  6. Subscription may be enhanced or reduced once in a financial year, more particularly in February.
  7. Subscription need be stopped 3 months before retirement on superannuation.
  8. Subscription up to a maximum of Rs.1.5 lakh is exempted from I.T.
  9. Rate of interest on deposit varies from year to year depending on declaration of Govt. in the matter.

In case of Gr. ‘D’ promoted to Gr. C, new Account no. need be obtained from A.G., W.B. and then G.P.F balance of Gr. ‘D’ be transferred to new A/c no. as Group I C’ along with advance drawn in detail for recovery.

Advances from G.P.F.

Advance may be allowed once in every six months for the purpose of Education, marriage, illness, purchase / construction of land / building for residential purpose.

Amount admissible: Normal: 50% of the amount at Credit recoverable in 24 E.M.I.

Special: 75% at Credit recoverable in 36 EMI

Consolidation of advances in case of sanction before completion of recovery of EMI of earlier advance.

Part-final withdrawal

On completion of 15 years service or within 10 years of Service from the date of retirement, part final withdrawal (50%, 75%, 90%) from the amount standing at the Credit may be allowed.

Final withdrawal or Final payment of balance in the P.F. A/c.

Form 10A for Gr. A, B, C employees, Form 10B for nominees / claimants need be filled up and submitted to the sanctioning authority. Certificate of Part-Final withdrawal / non-refundable advance during the period of last 12 months need to be given by DDO.

Refundable advance may be commuted into Non-refundable advance on satisfying conditions laid down in rules 15A & 15B.

General Provident Fund (West Bengal Services) Rules:

Admission to the Fund:

After completion of one year continuous service by an employee joining in this scheme is compulsory.

In case of Group D employees head of office allots General Provident Fund (GPF) Account number. But this rule has been changed vide No. 734-F(J)W.B. dated 28.02.2018. In case of other Groups of employees, Accountant General (A&E), West Bengal allots GPF Account number.

For obtaining GPF Account number application for the purpose in prescribed format should be sent to the office of the Account General (A&E), West Bengal a few weeks before the completion of one year service.

Rate of GPF Subscription:

After obtaining the Account number subscription to the provident fund should be deducted from the pay bill. Minimum subscription is 6% of pay. Maximum subscription does not exceed the maximum amount of his/ her total emoluments.

Emoluments in case of G.P. Fund means Basic Pay, Dearness Pay, Special Pay etc. which are mentioned in Section 5(28) W.B.S.R. Part-I (Emoluments mean Pay, Leave Salary or subsistence grant as defined in the W.B.S.R. Part-I, and any remuneration of the nature of pay received in respect of foreign service).

Subscription may be increased or decreased twice in a year from the pay of March as per desire of the subscriber.

Ceiling of on Subscription in General Provident Fund

Ceiling of Rs. 5 Lakh on subscription in General Provident Fund (West Bengal Services) in a financial year. Ref: No. 027-F dated 04.05.2023.

Unauthorised subscription to GPF Account:

Subscription less than 6 percent and the subscription amount more than the subscriber’s emoluments shall be treated as unauthorised subscription and it will not earn interest. If the basic pay as on 31st March of each accounting year is not mentioned in the schedule, the entire subscriptions during the year will also be treated as unauthorised subscription and will not earn any interest on the said amount.

Stoppage of subscription to GPF Account:

In terms of finance Department, Government of West Bengal Memo No. 1991-F dated 01.03.1999, subscription towards G.P.F. shall be stopped compulsorily three months before the date of retirement.

Note:

A subscriber shall subscribe monthly to the Fund even during the period of Suspension.

Provided that a subscriber may at his/her option, elect not to subscribe during leave.
Provided further that a subscriber on reinstatement after a period passed under suspension shall be allowed the option of paying in one sum or in installments any sum not exceeding the maximum amount of arrear subscriptions permissible for that period.

Nomination of GPF

A subscriber shall at the time of joining the Fund compulsorily nominate one or more than one person of his/ her family in prescribed format.

A subscriber may at any time cancel a nomination by sending a notice in writing to the Accountant General, West Bengal and change the same by furnishing a fresh nomination.

For more detail visit: Nomination of GPF and Submission Guideline to AG,WB

Definition of Family

In case of a male subscriber family means the wife or wives and children of a subscriber, and the widow, or widows, and children of a deceased son of the subscriber.

In case of a female subscriber family means the husband and children of a subscriber, and the widow or widows and children of a deceased son of the subscriber.

‘Children’ mean legitimate children. An adopted child shall be considered as child under the personal law of the subscriber adoption is legally recognized as conferring the status of a natural child.

Account Statement from AG, WB

Update: Introduction of e-GPF Account Statement w.e.f. 2020-21

DDO should send requisition for annual GPF account statement for the employees working under his charge, direct to the Office of the Accountant General (A&E), West Bengal, 8, Kiran Sankar Roy Road, GI Press Building, Kolkata – 700 001 latest by 30th June every year.

Full postal address of the DDO with name of employees, correct GPF no. in chronological order, names of services should be sent properly.

Subscriber should satisfy himself/ herself about the correctness of the statement. If any error found it should be brought to the notice of AG, WB through respective head of office within three months of receipt of statement.

For missing subscription for a particular month, shown in the Account statement, details of salary bill particulars for the preceding month should be submitted. If subscription for the month of October is shown missing, details of pay bill particulars for the month of September should be submitted.

Online GPF Status/ Balance:

Facility in IFMS to access a statement showing up-to-date GPF balance for State Government Employees whose GPF Accounts are maintained by the Office of the Accountant General, West Bengal (AGWB) has been introduced vide No. 7059-F(Y) dated 30.12.2019.

Refundable Advance from GPF

Refundable advance may be sanctioned by the Head of Office, a 3 months’ pay or 50% of the balance at credit to GPF whichever is less. For special reasons up to 75% amount credited to GPF account may be sanctioned.

Repayment of refundable advance should be made in 24 equal installments but as a very special case 40 instalments may be approved by Finance Department. Refundable advance may be sanctioned for the following purposes:-

  • To pay expenses incurred in connection with the prolonged illness of the applicant or any persons actually dependent upon him.
  • To pay for the overseas passage for reasons of health or education of the applicant or his dependent.
  • To pay obligatory expenses on a scale appropriate to the applicant’s status which by customary usage the applicant has to incur in connection with marriages, funerals or other ceremonies of persons actually dependent on him.
  • To meet up the cost of higher education of the applicant himself or member of his family actually dependent on him. (Outside India for an academic, technical, professional, or vocational and within India medical, engineering or other technical passing Madhyamik not less than 3 years course.)

Non-Refundable Advance from GPF

Nonrefundable advance maybe sanctioned after completion of 15 years of service or within 10 years before the date of retirement on superannuation whichever is earlier. Up to 75% amount credited to GPF account may be sanctioned in this case. Non-Refundable advance may be sanctioned for the following purposes: –

  • To meet up the cost of higher education of any child of the subscriber including traveling expenses (Outside India for an academic, technical, professional, or vocational course beyond the high school stage and within India medical, engineering, or other technical or specialized course of study not less than for 3 years.)
  • To meet up the expenditure in connection with the marriage of the child of the subscriber or any other female relation actually dependent upon the subscriber.
  • To meet up the expenditure in connection with the illness including where necessary, the travelling expenses, of the subscriber or any person dependent upon him.
  • To meet up the expenditure towards building or acquiring a suitable house for his residence including the cost of the site or repaying any outstanding amount on account of loan taken for this purpose, or reconstructions, or making additions or alterations to a house already owned.
  • For purchasing a house site or repaying any outstanding amount on account of loan taken for this purpose.
    For constructing a house on a site purchased utilizing the sum withdrawn under above clause.

Final Payment of GPF

Application for final payment should be submitted in proper form prescribed by the government. Form 10A where the subscriber is alive and Form 10B in case of death of a subscriber.

DDO shall forward the application to AG, WB furnishing some statutory certificates viz. drawal/ non drawal of non-refundable advance, temporary advance, one-time lump sum 90% withdrawal, list of family members, missing credits, etc.

A certificate of non-drawal advance/ part final withdrawal drawn by the subscriber from his GPF account during the period of only last 12 months immediately preceding the date of his quitting service (retirement/ death) mentioned in form is to be furnished by the head of office/ DDO.

GISS (Synoptic note)

G.I.S.S. was first introduced w.e.f. 1.4.1978 vide F.D Memo No.4826-F, dt. 21.4.78, but GISS Rules, 1979 was framed vide Notn. No. 5381-F dt. 6.6.1979. Contribution at the uniform rate of Rs.8/- per month per employee was adjusted by L.I.C. under two heads: Risk Plan—Rs.3.05 & Deposit Administration Plan — Rs.4.95 Govt. had to contribute under Risk Plan — Rs.1.65.

Benefit: In case of death — Rs.12000/- + Contribution in Deposit Admn. Plan with compound interest @6% p.a. in case of exit from Service — the amount standing at the Credit in D.A.P. together with 6% compound interest per annum on it but in no case the amount shall be less than total contribution @Rs.8/- p.m.

Formalities: Schedule of Recovery (Annex. l), Claims Form (Annex Il), Formalities in between Govt. of W.B. & L.I.C. (Annex -Ill), Nomination Form (Annex IV-A, B, C).

G.I.S.S., 1983 came into force w.e.f. 1.4.83 vide F.D. Memo no.2811(350)    dt. 10.3.1983. Contribution and benefits are the same as of GISS, 1979 as it replaced the old scheme and contribution made by a member of old scheme was carried over to new scheme. Introduction of G.I.S.S., 1983 was necessitated due to taken over from L.I.C. to Govt. of W.B.

Special features: Date of entry into scheme be entered into S.B. and copy of nomination be pasted in the S.B.

No Loans / Advances against accumulation in the scheme. Subscription to the Scheme will form part of deduction allowable in case of I.T. i.e. exemption from I.T.

Recovery of subscription will not be stopped under any circumstances during the entire service period.

New G.I.S.S. 1987 was Introduced w.e.f. l.11.1987 Vide FD Memo no.825-F dt. -31.1.87 on wholly contributory and self-financing basis. The scheme is compulsory for entrants on or after 1.11.87 but optional for those who were in service before 1.11.87 i.e. they may opt. for 1983 or 1987 scheme. The option form shall be pasted in the S.B.

Special features: Option period from 31.1.87 to 30.4.87 and waiting period 1.5.87 to 31.10.87 Subscription for the scheme be on graded basis and in units of Rs.10/-. Gr. D – one unit (Rs.10/-), Gr. C – 2 units (Rs.20/-), Gr. B – 4 units (Rs.40/-) & Gr. A – 8 units (Rs.80/-). For promotion / appointment from one group to another, subscription be raised to appropriate level w.e.f. the next anniversary of the scheme.

Apportionment in between                     Insurance Fund &                                        Saving Fund                      Insurance cover

A –  80

25

55

80000

B  – 40

12.50

27.50

40000

C – 20

6.25

13.75

20000

D — 10

 3.125

6.875

10000

In case of deputation, the recovery clause must be entered in deputation terms.

Form 1 (option), Form 2 (Application by employee for final payment)

Form 3 (Intimation by employer to the nominee / legal heir for subscription)

Form 4 (To be used by nominee), Form 5 (Nomination by employee without any family), Form 6 (when there is family.), Forna 7 (Register of Members).

Tables of Benefits under GISS 83 & GISS 87 issued by Govt. from time to time to be used for Calculation of entitlements.

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